Death taxes / by John G. Smith, D.B. Fields, E.J. Mockler. : Z1-1962/1-1-11E-PDF
"This study is concerned with two alternative assumptions, namely: (1) that the present estate tax be retained, (2) that the present estate tax be replaced by some other tax"--Introduction, page 3.
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| Ministère/Organisme | Canada. Royal Commission on Taxation, issuing body. |
|---|---|
| Titre | Death taxes / by John G. Smith, D.B. Fields, E.J. Mockler. |
| Titre de la série | Studies of the Royal Commission on Taxation ; no. 11 |
| Type de publication | Série - Voir l'enregistrement principal |
| Langue | [Anglais] |
| Format | Électronique |
| Document électronique | |
| Note(s) | Digitized edition from print [produced by Privy Council Canada]. "December 1964." "This study was written during 1964. Some references were added in September 1966, citing a few recent cases and reflecting some changes in departmental practice"--page v. Includes bibliographical references. |
| Information sur la publication | Ottawa, Canada : Royal Commission on Taxation : Queen's Printer and Controller of Stationery, 1967. |
| Auteur / Contributeur | Smith, John G., 1935- author. |
| Description | 1 online resource (viii, 110 pages). |
| Numéro de catalogue |
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| Descripteurs | Inheritance and transfer tax -- Canada. Inheritance and transfer tax -- Law and legislation -- Canada. Successions et héritages -- Impôts -- Canada. Successions et héritages -- Impôts -- Droit -- Canada. |
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